https://www.taxtmi.com/caselaws?id=239437 The Tribunal granted the appellant's request for waiver of the pre-deposit condition of duty demand and penalty for the appeal hearing. It found that the JO truck, used for transporting raw materials within the manufacturing unit, qualified as an 'input' under the Cenvat Credit Rules. The Tribunal interpreted the rules to allow Cenvat credit for excise duty paid on inputs, leading to the conclusion that the appellant had a strong prima facie case for the waiver. The stay application was granted, pre-deposit condition waived, and recovery stayed until the appeal's final disposal, with further proceedings scheduled. en-us Mon, 19 Nov 2012 00:00:00 +0530 Wed, 13 Nov 2013 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239437 The Tribunal granted the appellant's request for waiver of the pre-deposit condition of duty demand and penalty for the appeal hearing. It found that the JO truck, used for transporting raw materials within the manufacturing unit, qualified as an 'input' under the Cenvat Credit Rules. The Tribunal interpreted the rules to allow Cenvat credit for excise duty paid on inputs, leading to the conclusion that the appellant had a strong prima facie case for the waiver. The stay application was granted, pre-deposit condition waived, and recovery stayed until the appeal's final disposal, with further proceedings scheduled. Case-Laws Central Excise Mon, 19 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239437